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Financial Assets and Financial Liabilities (Tables) | 12 Months Ended
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Jun. 30, 2024
Financial Assets and Financial Liabilities [Abstract] |
Schedule of Cash and Cash Equivalents | Cash and cash equivalents
|  | 30 June 2024 |  |  | 30 June 2023 |
|  | A$ |  |  | A$ |
Cash at Bank and in hand: |  |  |  |  |  |
Cash at bank and in hand |  |  | 11,657,315 |  |  |  | 17,159,764 |
Total |  |  | 11,657,315 |  |  |  | 17,159,764 |
Schedule of Trade and Other Receivables | Trade and other receivables
|  | 30 June 2024 |  |  | 30 June 2023 |
|  | A$ |  |  | A$ |
Current |  |  |  |  |  |
Trade receivables1 |  |  | 607,436 |  |  |  | 46,949 |
Loss allowance |  |  | (16,233 | ) |  |  | (27,920 | )
Accrued income – Australian R&D tax incentive refund2 |  |  | 768,370 |  |  |  | 398,391 |
Other income receivables – R&D grants3 |  |  | 28,000 |  |  |  | - |
Total |  |  | 1,387,573 |  |  |  | 417,420 |
1 | All trade receivables are non-interest bearing.
2 | Receivables from the Australian Tax Office in relation to R&D tax incentive refund for the year.
3 | The group has recognized $28,000 of EMDG grant in other income receivable for the current financial year (2023:nil).
Schedule of Recurring Fair Value Measurements | Financial assets mandatorily measured at FVPL include the following:
|  |  |  | 30 June 2024 |  |  | 30 June 2023 |
|  | Notes |  | A$ |  |  | A$ |
Current |  |  |  |  |  |  |  |
Ateria share options |  | 8(c)(iii) |  |  | - |  |  |  | 221,620 |
Ateria contingent consideration receivable |  | 8(c)(iii) |  |  | - |  |  |  | 1,612,414 |
|  |  |  |  | - |  |  |  | 1,834,034 |
(i) | Recognized fair value measurements
Recurring fair value measurements |  | Notes |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  |  |  |  | $ |  |  | $ |  |  | $ |
At 30 June 2024 |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Ateria share options |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |
Ateria contingent consideration receivable |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |
Total financial assets |  |  |  |  |  |  | - |  |  |  | - |  |  |  | - |
Recurring fair value measurements |  | Notes |  | Level 2 |  |  | Level 3 |  |  | Total |
At 30 June 2023 |  |  |  | $ |  |  | $ |  |  | $ |
Financial assets |  |  |  |  |  |  |  |  |  |  |
Ateria share options |  |  |  |  | 221,620 |  |  |  | - |  |  |  | 221,620 |
Ateria contingent consideration receivable |  |  |  |  | - |  |  |  | 1,612,414 |  |  |  | 1,612,414 |
Total financial assets |  |  |  |  | 221,620 |  |  |  | 1,612,414 |  |  |  | 1,834,034 |
Schedule of Losses Were Recognised in Profit or Loss | During the year, the following losses were recognised in profit or loss:
|  | 30 June 2024 |  |  | 30 June 2023 |  |  | 30 June 2022 |
|  | A$ |  |  | A$ |  |  | A$ |
Fair value gains/(losses) to financial assets |  |  | (557,676 | ) |  |  | (523,666 | ) |  |  | - |
Reconciliation |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | $ |  |  | $ |  |  | $ |
Financial assets |  |  |  |  |  |  |  |  |
Balance at acquisition date |  |  | 221,620 |  |  |  | 1,612,414 |  |  |  | 1,834,034 |
Fair value gains/(losses) to financial assets |  |  | (221,620 | ) |  |  | (336,056 | ) |  |  | (557,676 | )
Net foreign exchange gains |  |  | - |  |  |  | 20,595 |  |  |  | 20,595 |
Share of loss from associates* |  |  | - |  |  |  | (101,603 | ) |  |  | (101,603 | )
Issue of Ateria contingent shares* |  |  | - |  |  |  | (1,195,350 | ) |  |  | (1,195,350 | )
Balance at 30 June 2024 |  |  | - |  |  |  | - |  |  |  | - |
| * | Note: (refer to Note 10(b)).
Schedule of the Fair Value of the Share Options | As at 30 June 2023, the fair value of Ateria share options were determined using the following inputs:
Value date |  | Expiry date |  | Exercise price |  |  | No. of options |  |  | Share price at grant date |  |  | Expected volatility |  |  | Dividend yield |  |  | Risk- free interest rate |  |  | Fair value at grant date per option |
2023-06-30 |  | 2023-07-31 |  | £ | 2.00 |  |  |  | 735,000 |  |  | £ | 1.85 |  |  |  | 100.00 | % |  |  | 0.00 | % |  |  | 4.18 | % |  | £ | 0.1583 |
Schedule of Other Current Assets | Other current assets
|  | 30 June 2024 |  |  | 30 June 2023 |
|  | A$ |  |  | A$ |
Prepayments |  |  | 96,841 |  |  |  | 158,151 |
Total |  |  | 96,841 |  |  |  | 158,151 |
Schedule of Trade and Other Payables | Trade and other payables
|  | 30 June 2024 A$ |  |  | 30 June 2023 A$ |
Current |  |  |  |  |  |
Trade payables |  |  | 648,851 |  |  |  | 790,919 |
Accrued expenses |  |  | 1,445,451 |  |  |  | 394,026 |
Other payables |  |  | 41,550 |  |  |  | 7,824 |
Total |  |  | 2,135,852 |  |  |  | 1,192,769 |
Schedule of Deferred Income | Deferred income
|  | 30 June 2024 A$ |  |  | 30 June 2023 A$ |
Current |  |  |  |  |  |  |  |
Deferred grant income |  |  | - |  |  |  | 698,195 |
Total |  |  | - |  |  |  | 698,195 |

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